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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Accounting procedures: The Law

  • Regulation 9, of the “Tobacco Products Regulations 2001”, requires that duty is paid, secured or be otherwise accounted for, before tobacco products are removed from registered premises.
  • Regulation 12, of the “Tobacco Products Regulations 2001” lists the excise duty points for tobacco products.
  • Regulation 13, of the “Tobacco Products Regulations 2001”, lists the persons liable to pay Tobacco Products Duty (TPD).
  • Regulation 14, of the “Tobacco Products Regulations 2001”, is concerned with the payment and calculation of the duty.
  • Regulations 17, 18 and 19, of the “Tobacco Products Regulations 2001” are concerned with duty deferment.